Our company is registered under GST and paying Rent to a Pvt. Ltd. company also registered in GST. That company has issued Invoice of rent after charging GST and we have paid the same and claimed its input credit and adjusted against our Output liability.
Now after more then a Year ( we have been registered w.e.f. Sept 2017) we come to know that they have not recognised us as registered dealer and they have shown our transaction as unregistered dealer in their GSTR-1 till now, hence there is no corresponding entry in our GSTR 2A ( Our GSTN was also not shown in their Invoices) .
Now they are saying that can not revise their returns and hence we are not eligible to input credit.
Since the amount involved is considerable and involves two FY (2017-18 and 2018-19) pls suggest what can be done now to avoid/ minimise liability to the Department in case department disallow input credit, which we have paid but not reflected properly by other party.
30 December 2018
As a recipient , you are not eligible to take credit unless your supplier has paid the taxes : - As per section 16(3) of CGST ACT :- the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply.
Your supplier could amend GSTR 1 by reducing from B to C ( Table 10 ) and adding it to B to B supply (Table 4 )
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